Nevada Code § 286.470

Credit for service as county commissioner, city council member or mayor: Calculation of average compensation; waiver of service; exception
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1. Except as otherwise required as a
result of NRS 286.535 or 286.537 , or as otherwise provided in
subsection 3, average compensation for service performed as a county
commissioner, city council member or mayor must be calculated as follows for
those members whose effective date of retirement is after May 19, 1975:
(a) Service retirement allowance for elective
service must be computed on the basis of the highest 36 consecutive months of
elective service multiplied by the percentage of average compensation earned
during such service.
(b) Service retirement allowance for regular
service must be computed on the basis of the highest 36 consecutive months of
regular service multiplied by the percentage of average compensation earned
during such service.
(c) The service retirement allowances for
elective service and for regular service are added together to provide the
total unmodified service retirement allowance earned by the member.
(d) Average compensation for service before July
1, 1977, is computed from the sum of both salaries when a member is employed
simultaneously as a regular member and as a county commissioner, city council
member or mayor.
2. A member who has service as a county
commissioner, city council member or mayor may, upon retirement, waive such
service and have the members allowances computed as a regular member.
3. If a member who has service as a county
commissioner, city council member or mayor has an average salary for the entire
period of elective service that is equal to or greater than the average salary
of a member for regular service for the same period, the calculations required
pursuant to subsection 1 do not apply and the member must receive credit for
regular service.

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